A quarter of homes have been valued for tax by their owners at less than €100,000, official figures have revealed.

The Revenue Commissioners said today that the self-assessment valuations for the property tax showed that 86% of the country's homes are worth less than €250,000.

The figures also showed that the most compliant region for paying the levy is Dun Laoghaire/Rathdown, where 92% of households have paid up.

The least compliant regions were Donegal and Louth, where the payment rate was as low as 84%.

In a further breakdown of the property tax regime, the Revenue also gave details on exemptions.

Some 4.7% of homes have been classed as pyrite damaged; 4.3% are owned by a person who is severely incapacitated; 16.1% are classed as being in ghost estates; and another 17.1% are lying empty after a developer failed to get a buyer.

Another 15% are classed as long-term illness and 0.1% are diplomatic buildings.

Most people who have paid the tax have used a credit or debit card while almost one third paid by cheque, or an equivalent.

Other figures from the updated local property tax database showed that only 0.2% of the country's 1.95 million homes are worth more than €1 million.

Elsewhere, 28.6% of homes are valued at between €100,001-€150,000; 21.9% between €150,001-€200,000; and 10.4% between €200,001-€250,000.

As of the end of September, some €200 million has been collected by the Revenue.